N.Y. Tax Law § 209-q: Gift for diabetes research and education

§ 209-Q. Gift for diabetes research and education. Effective for any

tax year commencing on or after the effective date of this section, a

taxpayer in any taxable year may elect to contribute to the support of

the diabetes research and education fund. Such contribution shall be in

any whole dollar amount and shall not reduce the amount of the state tax

owed by such taxpayer. The commissioner shall include space on the

corporate income tax return to enable a taxpayer to make such

contribution. Notwithstanding any other provision of law, all revenues

collected pursuant to this section shall be credited to the diabetes

research and education fund and shall be used only for those purposes

enumerated in section eighty-nine-k of the state finance law.